HALKO CASH AND CARRY LTD

HALKO CASH AND CARRY LTD Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. DK & Company Services Ltd 31 July 2025 .................................................... DK & Company Services Ltd DK & Company Services Ltd 1A Silver Street Wellingborough Northampton NN8 1BQ 08 December 2025 2

HALKO CASH AND CARRY LTD
Accountants' Report
For the year ended 31 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
DK & Company Services Ltd
31 July 2025

....................................................
DK & Company Services Ltd
DK & Company Services Ltd
1A Silver Street
Wellingborough
Northampton
NN8 1BQ
08 December 2025

HALKO CASH AND CARRY LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	171,174	57,760
		171,174	57,760
Current assets
Stocks	4	132,500	48,950
Debtors	5	352,375	14,422
Cash at bank and in hand		4,235	6,710
		489,110	70,082
Creditors: amount falling due within one year	6	(526,795)	(120,305)
Net current assets		(37,685)	(50,223)

Total assets less current liabilities		133,489	7,537
Creditors: amount falling due after more than one year	7	(2)	(1)
Net assets		133,487	7,536

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		133,387	7,436
Shareholders' funds		133,487	7,536

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 08 December 2025 and were signed by:

-------------------------------
Ali KOZ
Director

HALKO CASH AND CARRY LTD
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

HALKO CASH AND CARRY LTD is a private company, limited by shares, registered in England and Wales, registration number 14234058, registration address Unit 1 Aerodrome Farm, Dalby Road, Melton Mowbray, LE13 0BL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 August 2024	-	61,000	-	512	61,512
Additions	74,750	70,200	6,670	5,750	157,370
Disposals	-	-	-	-	-
At 31 July 2025	74,750	131,200	6,670	6,262	218,882
Depreciation
At 01 August 2024	-	3,660	-	92	3,752
Charge for year	14,950	26,420	1,334	1,252	43,956
On disposals	-	-	-	-	-
At 31 July 2025	14,950	30,080	1,334	1,344	47,708
Net book values
Closing balance as at 31 July 2025	59,800	101,120	5,336	4,918	171,174
Opening balance as at 01 August 2024	-	57,340	-	420	57,760

Stocks

	2025 £		2024 £
Stocks	132,500		48,950
	132,500		48,950

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	18,473		14,422
	18,473		14,422

Debtors: amounts falling due after one year

	2025 £		2024 £
Prepayments	333,902		0
	333,902		0

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,650	1,650
Corporation Tax	3,818	1,744
PAYE & Social Security	1,395	0
Directors' Current Accounts	501,522	115,270
VAT	18,410	1,641
	526,795	120,305

Creditors: amount falling due after more than one year

	2025 £		2024 £
Other Creditors	2		1
	2		1

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 14234058
England and Wales
HALKO CASH AND CARRY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025